Examining the Ethics Process
In this article, Wes Williams, the Chair of the PEEC discusses the three components of the ethics process, standard setting, enforcement and educational efforts.
Ethically Speaking Newsletter - February 2013
The Professional Ethics Division issues an electronic newsletter periodically.
Nonattest Services Video
The AICPA Code has had independence guidance on the nonattest services topic for well over 30 years. During this time, the guidance has been periodically updated to better reflect the current practice environment. This video will provide you with an understanding of the most recent revisions as well as an overview of the general requirements for maintaining independence when providing nonattest services.
The AICPA’s Professional Ethics Executive Committee (PEEC) is proposing to restructure and codify the AICPA Code of Professional Conduct (AICPA Code) so that members and other users of the AICPA Code can apply the rules and reach correct conclusions more easily and intuitively. To achieve this, PEEC is proposing to restructure the AICPA Code into several parts organized by topic, edit the AICPA Code using consistent drafting and style conventions, incorporate a conceptual framework for members in public practice and in business, revise certain AICPA Code provisions to reflect the conceptual framework approach (also known as the threats and safeguard approach), and, where applicable, reference existing nonauthoritative guidance to the relevant topic.
The AICPA Code has had independence guidance on the nonattest services topic for well over 30 years. During this time, the guidance has been periodically updated to better reflect the current practice environment. This video will provide you with an understanding of the most recent revisions as well as an overview of the general requirements for maintaining independence when providing nonattest services.